61.assessed level of material misstatement risk 重大错报风险的评估水平 &HNJ'
62.simall business 小规模企业 G^ZL,{
63.accounting system 会计系统 P>+{}c}3I
64.test of control 控制测试 be |k"s|6)
65.walk-through test 穿行测试 |<96H8
66.communication 沟通 q&B'peT
67.flow chart 流程图 Zrr3
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68.reperformance of internal control 重新执行 rUvqAfE&+
69.audit evidence 审计证据 1Thr74M
70.substantive procedures 实质性程序 >k,bHGj?
71.assertions 认定 !h4S`2oZ/
72.esistence 存在 @F]6[
73.occurrence 发生 Py^F},?J
74.completeness 完整性 lbZ,?wm
75.rights and obligations 权利和义务 tO~D
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76.valuation and allocation 计价和分摊 fIu5d6;'
77.cutoff 截止 DN2K4%cM%'
78.accuracy 准确性 s4
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79.classification 分类 17I{_C
80.inspection 检查 @NWjYHM[`
81.supervision of counting 监盘 >Vy=5)/i
82.observation 观察 /pan{.< k
83.confirmation 函证 E{[c8l2B
84.computation 计算 >9'G>~P~I=
85.analytical procedures 分析程序 O8(;=exA
86.vouch 核对 *]nha1!S
87.trace 追查 QZ$94XLI
88.audit sampling 审计抽样 "
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89.error 误差 : ~"^st_[!
90.expected error 预期误差 2f9~:.NgF
91.population 总体 8 k9(iS
92.sampling risk 抽样风险 =;-/( C
93.non- sampling risk 非抽样风险 -==@7*x!Z
94.sampling unit 抽样单位 +Pd&YfU9
95.statistical sampling 统计抽样 bo
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96.tolerable error 可容忍误差 eS8tsI
97.the risk of under reliance 信赖不足风险 VT96ph
98.the risk of over reliance 信赖过度风险 b#(SDNo6
99.the risk of incorrect rejection 误拒风险 "IA[;+_"
100. the risk of incorrect acceptance 误受风险 $~`a,[e<
101.working trial balance 试算平衡表 O&.^67\|
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 X
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104.cash disbursement 现金支出 *[*LtyCQt4
105.bank statement 银行对账单 BQ{Gp 2N
106.bank reconciliation 银行存款余额调节表 Z#BwJHh
107.balance sheet date 资产负债表日 %Q
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108.net realizable value 可变现净值 ol^V@3[<
109.storeroom 仓库 W"? |O Q'
110.sale invoice 销售发票 mq`N&ABO!K
111.price list 价目表 HK)$ls
112.positive confirmation request 积极式询证函 s\_-` [B0
113.negative confirmation request 消极式询证函 4Z)`kS}=]
114.purchase requisition 请购单 9:4PJ%R9
115.receiving report 验收报告 tuo'4%]i
116.gross margin 毛利 m8,P-m
117.manufacturing overhead 制造费用 hSSF]
118.material requisition 领料单 w~y+Pv@
119.inventory-taking 存货盘点 N3g[,BE
120.bond certificate 债券
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121.stock certificate 股票 BoYWx^VHx^
122.audit report 审计报告 :P#
123.entity 被审计单位 ;ZPAnd:pb
124.addressee of the audit report 审计报告的收件人 o\vIYQ
125.unqualified opinion 无保留意见 ks<gSCB
126.qualified opinion 保留意见 `Jhu&MWg
127.disclaimer of opinion 无法表示意见 O|m-Uz"+
128.adverse opinion 否定意见